Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General18. Protection of information |
| (1) | The Auditor-General must take precautionary steps to guard against the disclosure of secret or classified information obtained in terms of section 15(1), (2) or (3) or 16. |
| (2) | Steps taken in terms of subsection (1) may not prevent the disclosure of any audit finding by the Auditor-General or an authorised auditor on any unauthorised expenditure, irregular expenditure or fruitless and wasteful expenditure within the meaning of the Public Finance Management Act or the Municipal Finance Management Act, or any other legislation as applicable to the auditee which is the subject of the audit, or on any other irregular or criminal conduct relating to the financial affairs of an auditee, but any such disclosure may not include facts the disclosure of which would harm the national interest. |
| (3) | The Auditor-General, an authorised auditor or an assistant or other person referred to in section 17, is competent but may not be compelled to disclose information obtained in the course of official duties in any proceedings in which the Auditor-General is not a party, before— |
| (a) | a court in a civil matter; or |
| (b) | any other body or institution established in terms of legislation. |
| (4) | Subsection (3) does not apply in any proceedings before— |
| (a) | a legislature or an internal committee of a legislature; or |
| (b) | a court in a criminal matter. |